C 263 
B8 
opy 1 



Property Accounting 

for 

National Guard Organizations 



1 

•By \ 



MAURICE G. BUCHWALD 

Technical Sergeant, Q. M. C, D. E. M. L. 

Sergt. -Instr., Mich. N.G. 



Washington 

United States Infantry Association 

1921 



n>^^'^ 



,^ 



^ 



Copyright 1921 by 
United States Infantry Association 



OAN 27 1922 
©nLA654529 

-k4^ / 



.« 



I 



TABLE OP CONTENTS 

PAGE 

I. Preparation of Requisition 7 

II. Receipt of Property 18 

III. Accounting for Property 33 

IV. Over, Short and Damaged Report 39 

V. Report of Survey 46 

VI. Filing Papers Supporting each other . 51 

VII. Method of Disposing of Property Worn 
Out Through Fair Wear and Tear 
of the Service 53 

VIII. Time Limit on Survey Proceedings; 

Affidavits 55 

IX. Record of Property in Current Use ... 57 

X. Procedure to be Followed on Relief of 
an Officer from Command of an 
Organization 60 



Accomplished Blank Forms: page 

1. Requisition, Form 160 P. & S 8 

2. Property Received, Copy of Bill of Lad- 

ing, Form 154, Q. M. C 23 

3. Loading Sheet, Form 64, Q. M. C 24 

4. Shipping Ticket, Form 260, Q. M. C. 

(front) 25 

5. Shipping Ticket, Form 260, Q. M. C. 

(back) 26 

6. Receiving Report, Form 257, Q. M. C . . . . 28 

7. Property Loan Record Card, Form 263-c, 

Q. M.C 33 

8. Overs, Short & Damage Report, Form 

261, Q. M. C 40 

9. Report of Survey, Form 196, A. G. O. 

(page 1) 47 

10. Report of Survey, Form 196, A. G. O. 

(page 2) 48 



INTRODUCTORY 

As Sergeant-Instructor on duty with the Michi- 
gan National Guard, it has been part of my duty 
to instruct all organization commanders and sup- 
ply sergeants in matters pertaining to Property Ac- 
counting. This text was written in connection with 
the work of instruction, and mimeographed copies 
were furnished to all organizations of the Miclii- 
gan National Guard. Following the receipt of this 
text by organization commanders there was ob- 
served a marked improvement in the administra- 
tive work in connection with property accounting 
throughout the State. Numerous letters of com- 
mendation were received regarding the merits of 
the text and these have encouraged the belief that 
other National Guard organizations may also find 
the work useful. Every administrative step to be 
taken in connection with property accounting is 
explained in the most simple language, and the 
company clerk, by referring to the text should 
experience no difficulty in keeping the property 
records of an organization. Accomplished blank 
forms are embodied in the text. 

M. G. B. 



I 

PREPARATION OP REQUISITION 

An organization requiring supplies of whatever 
nature will ask for them by preparing Form 160, 
P. & S. 

Requisitions will be prepared on typewriter, if 
practicable, in triplicate, forms being furnished in 
three colors for this purpose, the white being always 
used as original, the yellow as the duplicate, and 
the hlue as triplicate copy. 

It is forwarded in duplicate to the supplying 
agency, where in turn it is audited for correct 
nomenclature and to see that allowances are not 
exceeded. The duplicate copy is returned to the 
requisitioner with notations showing what will be 
supplied forthwith, and what has been hack ordered 
awaiting the arrival of new stock. 

This form should be used by the National Guard 
even when not in the Federal Service, so as to 
familiarize themselves with it. 

The following points must be observed and 
strictly complied with, viz. : 
Date: Fill in date of rendering requisition. 

7 



Property Accounting 



Jan 5/ 21 . 



REQUISITION 






REQUISITIONED Rv ^.O.CoT 'A"" 125, Idfty .Mich: 

,O.Co.'A" 125,Infty.Mich.N.G. 
r,BruBh & Lamed tittPeti 



Prt. 



BASIS FOR REQT<:. 



■trnit.mch.. VIA 
9lL^j■§g■TO_1921..a^..L,et 



J.c,.„^^^^^ 



To coB^lete equipment of orgianization. 
3 Officere: 93 Enlietedr 



^^rrr 


•^rt? 


FY a 




Una 


ARTICLES 


i2rj£* 
















■T»W 










65 




Nona 


28 


ea 


Belts, waist web OD 






66 




do 


28 


Pr 


Breeches, earvice C.O.D., 
4/32-26: 9/32-27 

6/34-27^^^i/34-29 
2/36-27 1/36-29 






65 




do 


28 


P^- 


Breechee, service W.O.D 






65 




do 


28 


«a 


Cape, winter 
V4-7/8; 8/7 






























8/7- V8; ^ 5/7. V4 
















3/7-3/8 






.66 




do 


28 


ea 


Ooats^^rvice^^^D. 






^ 




do 


28 


ea 


Coats, service W.O.D. 

1^ ¥Ml 






























5/38R 2/38L 
















2/40R 2/40L 







.(■ iffled) Jo hn Jones 

Comdg 



125,Inft' 



^^„, 



Preparation of Requisition 9 

Serial Number: Requisitions are numbered seri- 
ally throughout the Fiscal Year, i. e., from 
July 1st to June 30th, following. A record 
of the numbers used should be kept during 
each year. 

Number of Sheets: This block to be filled in when 
requisition is completed, and the total num- 
ber of sheets in the requisition entered. 

Sheet Number: Each sheet of the form is num- 
bered and always commences with number 
(1). 

Requisitioned By: Show on this line organization 
or party requiring the supplies. If it is an 
organization, show it as such and not in the 
name of the organization commander. For 
example: Commanding Officer, Company 
''A,'' 125th Infantry, Mich. N. G., Detroit, 
Mich. 

Ship To: Give all pertinent data here, such as 
station, etc. For example: Comdg. Officer, 
Co. ''A," 125th Infty, Mich. N. G., care 
Armory, Brush & Lamed Sts., Detroit, 
Mich. 



10 Property Accounting 

Via: Show here whether articles are to be shipped 
by freight, express, or parcel post. Also 
show name of railroad designated as last 
carrier. 

Basis for Requisition: Here must be shown the au- 
thority under which articles are required. 
For example: Cir. 196 W. D. '21. Letter 
M. B. Wash., D. C, dated . 

Quantity on Hand: In this column show actual 
number or quantity of the articles asked 
for, that are on hand in the organization. 
If there are none, so state. 

Quantity Due U. S.: This column is left BLANK. 
It is only for use of a Camp, Post or Station 
Supplying Agency. In event that the Na- 
tional Guard is not in actual Federal serv- 
ice, this column is used only by the United 
States Property and Disbursing Officer of 
the State. 

Consumed During: This column should show the 
actual number of articles requisitioned that 
have been used or consumed during a stated 
period. This period is usually three (3) 



Preparation of Requisition 11 

months for expendable supplies and the en- 
tire fiscal year for others. 

Required For: State first the period to be covered, 
usually three (3) months. If it is an initial 
supply so state. Only quantity required is 
to be shown. 

Unit: Show here whether the article asked for 
comes in pairs, number, dozen, pounds, etc. 
Breeches, drawers, etc., come in pairs. Most 
of the other articles are shown singly. 

Quantity Authorized: Leave this column blank as 
it is only for use of Auditing Office or Sup- 
plying Agency. 

Signature of Requisitioning Officer: Immediately 
under the line type write the signature of 
requisitioning officer, giving his rank, etc. 
Only the original and duplicate must be 
signed in pen and ink. In the field indelible 
pencil may be used. The triplicate copy does 
not require authentication, as it is retained 
by the organization as a follow up. 

Signature of Authenticating Officer: When an or- 
ganization is serving as a part of a battalion. 



12 Property Accounting 

regiment or higher unit, all requisitions must 
be approved by the higher commander. This 
is imperative. Where any organizations of 
the National Guard are serving at an armory 
in which a battalion or regimental head- 
quarters is located, the approval of the bat- 
talion or regimental commander is required. 
The battalion or regimental commanders 
should know whether the organizations of his 
command are properly equipped, and that 
allowances of expendable articles are not ex- 
ceeded. This approval must be made by the 
battalion or regimental commander himself; 
it can not be delegated to another. The only 
time that a requisition can be approved by 
the adjutant of a battalion or regiment is 
during the temporary absence of its com- 
mander, and then it will be signed as fol- 
lows : : 

APPROVED 
(Signed) John J. Jones, 
Capt. & Adjt. 125th Infty. for and 

during the absence of Col. W. N. 

Nugent, 125th Infty. 



Preparation of Requisition 13 

Requisitions are made at stated intervals which 
are usually published in orders from regimental, 
post, camp or other commanders. The following 
are the usual periods covered by the various classes 
of requisitions, viz : 

Monthly {in Camp) : Fuel, forage, stationery and 
materials for police of camp. 

Quarterly : Clothing, equipage and regular supplies. 

S emi- Annually : Cleaning and preserving material 
used in the care, repair and preservation of 
small arms, saddlery, harness, etc. 

Separate and distinct requisitions must be pre- 
pared for the following classes of supplies, articles 
pertaining to each branch arranged alphabetically, 
distinctive noun first, followed by descriptive ad- 
jective. For example, Breeches, woolen, olive drab, 
and not woolen breeches. 

Quartermaster supplies are divided into the fol- 
lowing branches, viz: 

Subsistence Branch. 

Clothing and Equipage Branch. 

Vehicles, Harness and Saddlery Branch. 

Regular Supplies Branch. 

Fuel, Oil and Paint Branch. 



14 Property Accounting 

In connection with Quartermaster Supplies at- 
tention is invited to Circular Letter No. 49, Militia 
Bureau, dated July 25th, 1921. It has been found 
by experience that if you group the articles under 
each of the foregoing branches into two or more 
sub-groups, and list each alphabetically on the same 
requisition covering each distinctive group, time is 
saved. For example: In making up a requsition 
for Clothing and Equipage, list all articles of cloth- 
ing first, arranged alphabetically, then all articles 
of equipage. Special Regulations No. 40, W. D. 
1920, shows just what articles are to be considered 
clothing and what as equipage. 

Ordnance Supplies are divided into the following 
groups, viz: 

Group ' * A. ' '—Machine guns, 37 m/m guns and ac- 
cessories, machine gun carts, am- 
munition carts for 37 m/m gun, 
and machine guns and their ac- 
cessories. (Harness for above 
carts is initial supply, only re- 
pair parts for carts and harness 
will be supplied from and by the 
Quartermaster Corps. ) 



Preparation of Requisition 16 

^*B." — Hand arms, small arms, arm chests 
and racks, arm repair chests, pis- 
tol cleaning kits and accessories 
for small arms. 

"C." — Mobile artillery up to and including 
6-inch calibers, with their car- 
riages, mounts, caissons, limbers, 
reels, reel carts, battery and store 
wagons, and subcaliber guns with 
all equipment necessary for op- 
eration and maneuvers. 

**D." — Artillery of heavy type with spare 
parts, etc. 

*'F." — Instruments for range finding, con- 
trol and observation ; storage and 
dry batteries; field glasses and 
watches. 

**G." — Tanks, artillery tractors, etc., with 
accessories. 

^*H." — Targets, and target material, re- 
loading outfits for small arms, 
etc. 

' ' R. ' ' — Mobile artillery ammunition and its 
components. 



16 Property Accounting 

* * S. ' ' — Trench warfare supplies. 
"T." — Small arms ammunition and com- 
ponents. 

Medical supplies are divided into three groups, 
as follows: 

Medical and Hospital Supplies: Under this heading 
list all drugs, instruments and appliances 
pertaining to Camp Infirmary and those 
issued per squad in combat units. 

Dental Supplies: All drugs, instruments and appli- 
ances used by Dental Officers. 

Veteriniry Supplies: All drugs, instruments and 
appliances used by Veterinary Units, includ- 
ing Farrier kits supplied to mounted organ- 
izations. Most of the above are carried in 
boxes or chests and contents of same should 
be listed alphabetically. See Manual of Med- 
ical Department. 

Signal Supplies: Same should be listed alphabet- 
ically as in Quartermaster supplies. Arti- 
cles pertaining to chests, equipment or kits 
should be listed thereunder. 

Engineering Supplies: Same as preceding. 



iPreparation of Requisition 17 

Chemical Warfare Supplies: Same as Signal Sup- 
plies. Not issued in time of peace. 

When 3^ou receive back duplicate copy of your 
requisition, you will find a legend either on the 
face or reverse side thereof : 

* ' Articles checked thus ( # ) will be supplied from 
stock. 

"Articles checked thus (%) have been Back 
Ordered and will be supplied when stock is re- 
ceived. ' ' 

By direction of U. S. P. & D. 0. 
By: (Signature) 

(Rank, etc.) 

The retained triplicate copy of this requisition 
may now be destroyed. Proper notations should 
be made on the retained copies of all requisitions, 
showing what has been received and what is still 
due. It sometimes happens that you will receive 
three to four partial shipments covering one requi- 
sition. 



II 

RECEIPT OF PROPERTY 

Property Being Received at Home Station of 
Organization 

The following papers are usually received by an 
organization covering a shipment of supplies from 
a Regular Army Depot or Arsenal: 

(a) Incoming Shipping Ticket (Form Q. 

M. C. 260). 
{h) Loading or Packing Sheet (Form Q. 

M. C. 64a or 64b). 

(c) Bill of Lading (Form Q. M. C. 153). 

(d) Bill of Lading (Property Received 

Copy) (Form Q. M. C. 154). 

For shipments originating from U. S. P. & D. 0. 
in State, forms referred to in subparagraph (d) 
above are not furnished in the majority of cases. 

You, as Company Supply Sergeant, have received 
all of the papers referred to above, covering a ship- 
ment of supplies from a Regular Army Supply 
Depot. The supplies are delivered at the Armory 
of the organization. The following procedure 
should occur, viz: 

18 



Receipt of Property 19 

1. Check carefully the number of packages 
delivered against the number shown on 
Bill of Lading and Packing Slip. 

2. Examine all packages for tampering, and, 
if any are found, make a note of this fact 
against the number of this package on the 
packing slip. If any are found to have 
been broken open, check the contents of 
this package as soon as practicable and 
find whether anything is missing. 

3. If any shortages are found, make proper 
notation on the reverse side of B/L., if 
possible, showing amount of weight lost 
also. This factor should not be over- 
looked as it is important in settling the 
charges for the freight. Have R. R. or 
express agent give you a written state- 
ment showing whether the loss occurred 
in transit and whether or not the carrier 
acknowledges the claim. 

4. If no shortage has occurred ''0. K.'' the 
Bill of Lading and return same to your 
organization commander for signature 
and transmittal to last carrier. 



20 Property Accounting 

A Government bill of lading from any U. S. Sup- 
ply Depot or Arsenal is always received in dupli- 
cate, the original (Form Q. M. C. 152) is White. 
The duplicate (Form Q. M. C. 154) is Blue, and has 
usually stamped across the face thereof '^ PROP- 
ERTY RECEIVED COPY." 

The original after accomplishment is surrendered 
to last carrier as payment for the services rendered. 
The duplicate is retained by the receiver as a rec- 
ord of all shipment received. 

To keep a record of what is received and short- 
ages, it is always the policy to take the original 
and duplicate copies when accomplishing same, and 
by use of carbon paper, have the same record on 
retained copy as original when accomplished. 

1. Fill in place and date. 

2. Fill in name or initials of delivering car- 
rier. 

3. Fill in amount of freight received in 
words and figures (this total to include 
the amount of weight lost of any articles 
short). 

4. Fill in space for signature, showing both 
name and rank of receiving officer. 

5. If any shortages have been found trace- 



Receipt of Property 21 

able to being lost in transit, make proper 
notation of same on the reverse side of 
both original and duplicate copies. 
(Space for these notations being pro- 
vided on reverse side of original B/L.) 
6. If the carrier assumes the responsibility 
for the loss, the certificate furnished by 
him should be attached to the retained 
copy of B/L., and finally atta<?hed to Ke- 
ceiving Report when same is completed. 
Report of Survey (Form 196, A. G. 0.) 
must be instituted at once covering losses 
of supplies while in transit. (See ex- 
planation of Report of Survey, Form 196, 
A. G. 0.) 
On reverse side of Form Q. M. C. 153 (Standard 
Bill of Lading) will be found "General Conditions 
and Instructions." These instructions are prac- 
ticably the same as those found on a Non-Negotiable 
Commercial Bill of Lading. You will also find Ad- 
ministrative Directions; these should be carefully 
read. Attention to same should be called when sur- 
rendering B/L. to a Railroad or Express Agent in 
a remote community. 

In the lower left-hand corner you will find space 



22 Property Accounting 

for recording '*loss, damage and shrinkage/' In 
this space record all loss, shortage, damage or 
shrinkage that may pertain to shipment covered 
by B/L. This record should be brief and con- 
cise and cover all facts pertinent to the case. If 
the agent for last carrier acknowledges that car- 
rier or carriers are responsible for same, so state. 
Statement must be signed by receiving officer in 
pen and ink. This B/L., after accomplishment and 
surrender to last carrier, then affords the data for 
settlement of transportation charges by the Gov- 
ernment. 

Checking Contents of Packages Against Packing 
Slip and Incoming Shipping Ticket 

You have received a shipment consisting of one 
(1) box as per sample Packing Slip. Case is 
opened and careful count is taken of all articles 
contained therein. Contents of packages should at 
all times be checked either in the presence of your 
organization commander or other commissioned of- 
ficer designated by him to supervise same. In case 
a shortage is found, this shortage should be verified 
by a commissioned officer and the affidavits of the 
commissioned officer will be a great factor in es- 



Receipt of Property 



23 



•^SSV,^' 



rora u«. 



Jio.WQ. .1.-23AS67 

Cbgc G«D Int D ep ot 



j;M.cj|g^^i-Uima-....^^-__..-.^ftrn«ry-.17^»-.,i»ia 

aiBBOI Blir UK. 
MEMOBANDCM. BECEITED from _J'iL«Qol.J^.JjW3Bing]B^fljMiLC»_ _ 

b7 the McMs&n_Ceot.r&L£y^__^.__^ TH^l c«»p«y 

(h* public property hareinafter deecribod. in •pparent good order and coDditioD (oootoiU and Tahis unknoirn), to b* 

forwarded subject to oonditions stated on tbe i^Tcrao hereof, from Oh i Rftg) ,111. _. 

to_ Eft-tjTftitJSisJi, by said company and eonaocUng Un«. tben to be deliretwl m Uke' 

good order and condition to AJURUkfi<l___ .......^^^^ ._, 

Tie 



NumiBas. DuicimTi 



.JI?.O..C<?_._'A^,l^^Ij 
_JUchJ.,0._ 



InLtiL:i=<5- 



7-10 



4jCrt.t_ 



..Clot 
_QloihiiJ8_ 



160.- 



BruBh > LarnBd St. 



__..?.*^i*jM9hi. 






Hon ChurgpiM Paythlt frut ^I.O.Aljpr. 

ZrmmhK 



.28«6.rA 



; Mlchlf y-n Cen tj al J^y.g fl^ 

Ita«jp.7.4-Uloh-Ex.2 OOtG 1/1(V121 p, .^J_-A-]^^}.9Pm _.... 

>88t Caehier. ' 



24 



Property Accounting 



LOADING SHEET 

cat K Section BMg 'Z* 

Dve* or Camp ChgCa Depot- 



Ch fl Mj . Ptynt ^ 



Januar y 16. 1921 



^ C&g 8»ot ; Chicago Inter Depot 



Hlehlflm C entral BailTay 



Detroit. Mich. 



Chioaao.Ill 



C.O.Co.'A' .1 25th. Infty.Mich.N.G. 

^f JQSory BixS&YTiBrnea."Bl." 
Jonotion By. 



J&^ 



C.O.Co.'A* 125, 
Mich.N.O. 

Brush & Lamed St 
Detroit, Uiob; 



inflir. 1 .6 



6E|/Belte.wai8t 

6£/BreecheB, service COD 

2/28-26: 1/28-27 

8/30-25; 1/30-27 

2/31-25: 1/31-27 

12/32-25: 16/32-27 



10/34-; 
2/36-27: 



2/32-29 
27: ^^34-29 



1/36-29 



2/36-27 : 1/38-29 

V40-27: 

65/Breeche8, service VOD 

20 ox. 

2/28-25: V28-27 

8/30-25 2/30-28. 

2/31-26 V31-27 

12/32-25 16/32-27 

2/32-29 
10/34-27 2/34-29 
2/36-27 ^ U?6-29 
fr.nntifi ) . 



420 



AUTHORITY FOR SHIPMENT 

,_R8_q-7-^-^^ch-^» O^ G l/lQ/21 



CAR IMTULS ANU rnnoEK 



TO BE SICKED BY THE 



currvMS tmat thi h io hi itt 



Receipt of Property 



25 



VtaVfiSfBT 



SHIPPING TICKET 

'Chgo . G«n . Int . Depot 

MAMI or STATION 39 St Ull^t 



WARSMOUSC- 



Bldg 'Z' 



7-4-Uioh. 
neo. NO. Sx-2 



No. OP SHESTS- 









DATE IAW21 






• HEETNO.- 




1... 






•""cTo.Co.'A* 125. Infty.liicb.H.G. 
% AfUOKlf 
Brush & Larned St. 


*"^J'q{r7-4-Uich.-UB. 0(JIG 1/10/21 


PROCUREweNT 


Detroit. Uich. 




"**^'^ Mich.Cent. 


DATE SHIPPED OH OeUVlBKD 

1/18/21 




CAJINO. 




Trap PU 7fi.Ma 


■/LNO. 


OAT« 


MAOCBT 


CAR SEAL NO. 


234567 


1/17/21 


Gfflf 


US C&E 906706-7 , 


OUANTITY 


Aimcuc* 


iriH ■•. 


..^ 


ns- 


sx 


..„c». 




fiMfiin 


WI»W 


»rT 


<»u.con 


65 


66 


ea 


Belte. vaist web OD 












P*^ 


14 


«)f) 


eS 


66 


pr 


Breechea, service CO. D. 
10/34-27: " 2/2A-29 










] 


91 


124 


15 


60 


65 


!«■ 


Breeches, service W.O.D. 20 


t 








6 


32 


40( 


80 




















































IVK.26: ^6/3Z.a. 
























't^r^fei? 














































2/38-27: 1/38-29 
























1/40-27 


















6 


8 


ea 












2< 


< 


32 



I NmOY CCRTirV THAT TMB AJmCLBS USTKO ABOVK 



COLUMN ■■■NIPPSO" HAVE 



■•uii."' 




•»< 






- 


STOCK RECORDS 


SEUCTEO 


CHECKED 




PACKED 


I., 


DAT! 


- 


DAT< 


1- 


OAT« 


1" 



Property Accounting 



PACKER'S MEMORANDUM 



are«oh 


•fi, service. 


esttoa 


■2/28-25, 
2/30-27, 

12/32-25. 

10/34-27, 
1/36-29, 

1/40-27 ; 


1/28-27: 
2/31-25, 
16/32-27, 
2/34-29, 
2/38-27, 


8/30-25 
1/31-27 
2/32-29 
2/36-27 
1/36-29 


3re«ch»«, ssrrle*. 


•Dolm 


2/28-26, 
2/30-27, 
12/32-25, 
10/34-27, 
1/36-29, 
1/40-27, 


1/28-27, 
2/31-25, 
16/32-27, 

2/34-29, 
2/38-27, 


8/i»-25 
1/31-27 
2/32-29 
2/36-27 
1/36-29 


Capi, whlU 




4A. 


♦/». 


i/«. 



Receipt of Property 27 

tablishing the facts of the case in Survey Pro- 
ceedings. See National Guard Regulations, page 
246, Table ''B," for instructions pertaining to a 
direct shipment. 

Preparation of Receiving Report, Form 257, 
Q. M. C. 

Report is made in triplicate. The original is 
always retained as a voucher to the Property Loan 
Record Card, Transactions, the duplicate and tripli- 
cate copies being mailed to the U. S. P. & D. 0., in 
the State, who will dispose of them according to in- 
structions contained in National Guard Regula- 
tions, or orders amending same. These reports will 
be numbered serially throughout the fiscal year, 
i. e., commencing with number one (1) on and after 
July 1st of each year and ending on June 30th of 
the following year. If for a newly organized or re- 
organized organization you will start the series at 
any time between the dates shown, but the series 
will end on June 30th following. 
Serial Number: Insert number of report. (See 

sample receiving report.) 
Received At: Insert here place and date. 
Received By: Insert name of consignee. 



Property Accounting 



fiv&'^a''Skf" RECEIVING REPORT 

Serial No 25„.. 

Rec«»ed »t hmO.:y.^LsiX.Otii.^lid.Ciu. _.„ 1/25/2] sheet No _.. J..., 

(DW) 

Received by . C ..0,C.O,."A! . 12.5»lDX.ty.iiictl.il.G.. _.._ No. sheets £... 

Keteived from .. Cllica^O .Gfinl ..Int.Depat ChicagO,Ill^ P. O. or Contract No. 

(Cooaroorj (UacioD) 

^Jii^g^} MichXenUEy, -. C«x No .LCL Contractmg office 

B/LNo A-234567D»te ]i/;.7/2.1 Car seal No._.. LCL P. J. and P M, No 

Sliippedto t'.O.Cp."A."...l<:.0,.lMty,MC,h,l!!.,.G. TaUy sheet No 



I Final I Payo 
Shjpmeiil No (Partial | Fu 



ARTICLES 


NSPECTED 


ACCEPTED. AND 


RECEIVED 








DNIT 


paicE 


^.^Sitr. 


"^2^11^' 


P.Cll<l> 


S£ 


•^SiS- 


Belts waist, web OD 
Breeches, eervice CO. 




ea 




65 










D 


pr 




65 










2/-^'2t> 1/26-27 


















6/ 30-25 2/50-27 


















2/31-25 1/31-27 


















12/3,':.25 16/32>27 


















2/32-29 
10/34-27 2/34-29 


































2/36-27 1/36-29 


















2/3C-27 ^ 1/38-29 


















1/40-27 


















Breeclies, eervice W.O.D 




pr 




65 










20 02 


















2/26-25 1/28-27 


















8/30-25 2/30-27 


















2/31-25 1/31-27 


















12/32-25 16/52-27 


















10/M-2P^"^2/54.29 


































2/36-27 1/36-29 


















2/38-27 1/58-29 


















1/40-27 


















Cape, white B & C 




ea 




8 










V7; V7-1/6: 




















I C 


erti: 


y th£ 


t 1 have 1 


eceived 


the 


ibote 






enuD 


lerate 


d pre 


perty and 
oan Recorc 


have ta 


ken s 


une up 






on 


i^rop« 


rty I 


3 of th 


is or 


janizat: 


on, 










Johi 


^oneg. 









INDICATE DISTBIBUTION BY CHECK OPPOSITE PfO^^A okt&ft. 

Stoci RacoM Ouusa Coia(igrCPao!A?y 



L ConaioMi 

S. Fnrinca Omcaa 

*. Tom «m Rmvuitiok ob PoacaAax Ricoav 



Receipt of Property 29 

Sheet Number: Number sheets serially throughout 

report. 
Number of Sheets: Enter here total number of 

sheets in report. 
Received From: Insert here name, etc., of consignor 

and location. 

Delivered By — Delivered To: Strike out words not 
applicable, and show last carrier. 

B/L. No. : Insert here Bill of Lading number found 
in upper right-hand corner of same. If the 
shipment is on a commercial bill of lading, 
insert the abbreviation of the word commer- 
cial (Com.), 

Date: This refers to date of bill of lading. 

Car Seals No.: This space is filled in when ship- 
ment consists of a carload lot, otherwise in- 
sert the letters '*LCL*' which refer to ship- 
ment less than carload lot. 

Shipped To: Same entry to be made here as Re- 
ceived By. 

Shipment No.: Insert here reference numbers 
found in upper right-hand corner of incom- 
ing shipping ticket, that covers shipment. 



30 Property Accounting 

P. 0. or Contract No.: This space is left blank ex- 
cept when receiving report covers supplies 
bought in local market on a written author- 
itj- from either the U. S. P. & D. 0. in the 
State, or from the officer in charge of a Fed- 
eral Supply Depot. (Usually covers forage 
and veterinary medicines for organizations 
supplied with U. S. owned animals.) 

Contracting Officer: Same as preceding. 

P. J. and P. M. No.: Only filled in on purchases. 
The authority to purchase will contain in- 
structions covering same. 

Tally Sheet No.: May be used, but is not necessary. 

Payment Made by Finance Officer: This will be 
filled by the paying office, when receiving re- 
port covers purchases. 

Articles: Insert here contents of shipment, arrange 
same alphabetically ; sizes must be shown. 

Unit: Show in this column whether articles come 
in pairs, number, etc. : this is important. 

Price: This column to be filled in only when report 

covers a purchase. 
Total Quantity: Grand total of each commodity 

is shown here. 



Receipt of Property 31 

Number of Packages: To be filled in only when 
covering a purchase. 

Amount per Package: Same as preceding. 

Location or Package Serial Number: Not required 
to be filled in, but may be used, and then 
it is only for your information. 

Condition: Show here whether article is new or 
has been reclaimed or repaired. New articles 
are usually being shown as Class *'A," re- 
claimed or repaired as Class '*B.'* 

REVERSE SIDE OF FORM 257 P. & S. 

Report of Rejections: This space may be used for 
noting any shortages that may be found in a 
shipment received. For this use, an addi- 
tional column is ruled and headed Quan- 
tity Short. All data pertinent to the case 
may be shown in remainder of space. 
Questions 1 to 10 are left blank. The only time 
they are used is for purchase of Subsistence Sup- 
plies (forage is a part of subsistence) in the service. 
Certificate of officer in charge of inspection, cer- 
tificate of inspector, and certificate of accountable 
officer are only for use of a purchasing officer, and 
where a stock record of supplies is maintained. 



cJ2 Property Accounting 

The entries in balance of form should be filled in 
by all organizations using this form. Changing the 
Heading Entries on Stock Record Card to read 
Entered on Loan Card, 

Paid on Voucher No. money accounts of, is 

only used by the Finance Officer charged with set- 
tling the account. 

Certificate of Accountable Officer: "When receiv- 
ing report is completed the following certificate 
should be placed across face of last sheet, viz : 

''/ certify that I have received the above enu- 
merated property and have taken same up on prop- 
erty loan card of this organization." 
(Signature) 
(Typewritten signature) 
(Eank, etc.) 

Remember that when you receive a shipment di- 
rect from the U. S. Property and Disbursing Officer 
of your State, no Receiving Report is required 
from you, the shipynent being posted direct from 
incoming shipping ticket to property loan record 
card. All receiving reports and shipping tickets 
{received from U. S. P. & D. 0. in State) are 
vouchered throughout the fiscal year and voucher 
number is entered in proper column on property 
loan card. 



Ill 

ACCOUNTING FOR PROPERTY 

All property of whatever nature issued to an or- 
ganization of the National Guard not in active 
service of the United States must be accounted for, 
i. e.y taken up on Property Loan Record Card 
(Form263-C, Q. M. C). 

This applies to both expendable property, such 
as cleaning and preserving materials, as well as 



CLOTmiO Card «. 






PROPERTY LOAiN RECORD 

^,...„...„. ....^^ Conpaig 'A- IZSth.Inff-ntry.mch.ll.G . »,.^„. D«troit,mch. 

iW**#wW*<!CiW— .'lOhn. XJlalntcoi, Ca pt. 125th, Infty.Ulch.M.O. Con d<i; .Co. *A' 125t h. Inf tjr. 



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. BrsoohoB. •enlo* WD. pre. 


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. OupB, winter. aa. 


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34 Property Accounting 

property that is non-expendable, such as clothing, 
equipage and so forth. 

Separate and distinct cards, alphabetically ar- 
ranged, will be set up for the following classes, 
viz: 

Quartermaster Property : ( Separate for each of the 
following : ) 

Subsistence Branch 

Clothing and Equipage Branch: (Separate into two 
distinctive groups, i. e., clothing and then 
equipage.) 

Vehicle, Harness and Saddlery Branch: (Separate 
into two distinctive groups. Vehicles cover 
all articles that make up a vehicle. Harness 
and saddlery cover all articles pertaining to 
equipment for animals in the military 
service. ) 

Regular Supplies: (This section is divided into fol- 
lowing groups, viz: 1. Army ranges, field 
ranges and their components and appliances. 
2. Heating stoves and their components and 
appendages; this includes stoves, tent. 3. 
March kits and kitchen utensils; also table- 
ware. 4. Stationery and office supplies ; this 



Accounting for Property 35 

includes typewriters, etc. 5. Rope and 
cordage. 6. Tools and other hardware not 
covered by preceding.) 
Fuel, Oil and Paint Branch: This should be ar- 
ranged alphabetically as it covers practically 
all supplies used in cleaning and preserving 
military impediments. 
Ordnance Supplies: 

Group '*A." — 37 m/m guns and appendages, ma- 
chine guns and appendages, auto- 
matic rifles and their appendages. 
''B." — Small arms, hand arms, arm chests 
and racks, arm repair chests and 
pistol cleaning kit and append- 
ages for same. 
*'C." — Mobile artillery, 6-inch and less, 
with spare parts for caissons, 
guns, limbers, reels, and so forth. 
''F," — Fire control and observation instru- 
ments for machine guns, 37 m/m 
guns and for mobile artillery. 
"G.'' — Tanks, artillery tractors, etc., with 

accessories. 
* ' H. ' ' — Reloading tools for ammunition, tar- 
get material and trench helmets. 



36 Property Accounting 

''R. " — Mobile artillery ammunition and 
components. 

^'S." — Supplies for trench warfare. 

''T." — Small arms ammunition and com- 
ponents. 

Medical Supplies: Divide into Medical and Hos- 
pital Supplies (usually furnished in chests) ; 
see Manual of Medical Department for con- 
tents of same. Laboratory Supplies, Dental 
Supplies and Veterinary Supplies. 

Engineering Supplies : 

Signal Supplies: 

Chemical Warfare Supplies: 

Chests of tools and kits should be taken up un- 
der a separate heading, and each and every article 
contained therein should be taken up, as from ex- 
perience it has been found that no two tool chests 
contain the same articles, for example: 

Tools — Carpenter Chest and Kit: List contents of 
same alphabetically underneath. 
Form 263-C Q. M. C, is self-explanator>^ but to 
make this matter clear the following points should 
be observed, viz: 



Accounting for Property 37 

Organization Account: Fill in blank space, Desig- 
nation of Organization. (See sample form 
embodied herein.) 

Station : Show here station of organization in State. 

Individual Account of: Erase this heading. 

Over Name: Show here name of organization com- 
mander. 

Over Bank: Show here rank of organization com- 
mander. 

Over Official Designation: Show here whether com- 
manding or not. 

Articles: Enter here all articles alphabetically, 
using only the numbered lines. 

Date: Show here date of Receiving Report, Ship- 
ping Ticket (date of receipt articles covered) 
or other voucher on which credit or debit 
entry is made. 

*Sf. T. or B. B. No. : Show here Voucher Number of 
Receiving Report or Incoming Shipping 
Ticket for a Debit Entry, or Shipping Tick- 
et, Over, Short & Damage Report, Survey 
Report or Receiving Report of successor for 
Credit Entry. Where an Over, Short & 
Damage Report is entered, the letters OS & 



38 Property Accounting 

D with number of same must at all times be 
shown in Red Ink. This is imperative. 
Quantity Received: In this column fill in the num- 
ber of articles received. 
Quantity Returned: In this column fill in the num- 
ber of articles for which credit is asked. 
Balance: This column will show the total amount, 
plus or minus as the case may be. 
By using the numbered lines for entering the ar- 
ticles alphabetically, you will have room for three 
(3) debit or credit entries from left to right, and 
a total of nine (9) before the next number is 
reached. 

Vouchers on which you have taken up property 
or on which you claim credit for supplies expended, 
turned in or othertvise disposed of, must he filed as 
supporting vouchers to the Property Loan Cards, 
and must he shown when the Auditor arrives for 
audit of your accounts. Therefore, file all your 
vouchers and cards in a suitahle envelope so that 
same do not hecome misplaced or lost. 



IV 
OVER, SHORT AND DAMAGED REPORT 

Form 261, Q. M. C. 
When a shipment is received over, short or in a 
damaged condition, this form must be originated 
by the receiving officer. For a shipment direct 
from a Federal Supply Depot, Arsenal or Post, six 
(6) copies are made. For a shipment from the 
U. S. P. & D. 0. in the State, four (4) copies are 
made. In either case retain one copy and forward 
original and balance of copies to the U. S. P. & 
D. 0. in State. He in turn will forward them to 
the shipper or act on them as the case may be. 

Form is practically self-explanatory, but the fol- 
lowing points must be observed, viz : 
Serial Number: Fill in number of the report. A 
separate and distinct set of numbers, from 
one (1) up, being used throughout the fiscal 
year. 
Date: Fill in date of report. 

Proc. Order No.: Leave this space blank. The only 
time it is used is when the over, short or 
damage covers a direct shipment from a 
manufacturer or contractor. 
39 



40 



Property Accounting 



OVER. SHORT. AND DAMAGED REPORT 



^ 1/25/21 



Pro. Owd» No ._ Shipmnt N«. JLri^ir^JPj^^^U^f 

shipp^i by ._m.S«5i_Cy.c«§oJen4nt_.De2.oV„>„ .CMa&9^.Ill._ 

Shspp^ t« __CjtO,Cp_._«A» . 125,_M tx__^_. At Detroit,Mch.. 

IiupMt.il by ..CaEt. Jones Report No 25. ■„ 

n»€iiyd by ._SBt:.._Smith R,po,t No 28 

Cr No. ..-hQl'. Were C 



ms/zL^ 



D.U — 1/25/21- 



D.t. ._i/J?5/21 

SeaU Broken? ,_JlnJ°?.»n Box Se.1.? Xfifl 






-^ 





»^ A.234567 



AMTICUSM 


QUAMTmf 


'^^^ 


QUAimTT 
SHOUT 


QUANTITY 


2^^i?S2 -" 


««*«. 


Cap8,white 












Contania nf car^ 


B&C 4/7 


4.__. 

_4..._. 





•.4„. 


-_.Q _ 


_()_._. .j»_ 


-£JtE,_2a46..fihackBd. 


.V7-l/^8. 




._.__o_ 


.._.Q___ 


...A. _. ftft 


.._.jhort._4-Uapa 

...-jrMte..£iQ..#?! ^ 



Totel Packecee BUled , &.. 



Numbered from __2a46 to_ 

- No*, of MUalnf Pkj. .^.OB* 

Plc«.. Referrea to Above 2a46„_ 



--2350- 



ToUl Package. Received R. 

Number of Damafed Pkc*. -....- - 

sp«:i.i Noutieo.: Box receivod in Jjad order brooken open and recoopered 



enroute. Notation made on Shipping Ticket and B/L 



tae REVExse side when no stnrpiNc TiacETs have »een rkcuvcd 



_John_Jqnej 

Capt. 126, Infty.U.N.G. 
Comdg.Co. 'A* 



AmtOVCOBY. 



Over, Short and Damaged Report 41 

Shipment No.: Enter here numbers found in up- 
per right-hand corner of incoming shipping 
ticket that covers this shipment. 

Shipped By: llnter here name of office from which 
shipment originated. 

At: Enter here city, town, etc., of shipping office's 
location. 

Inspected By: Enter here name of party that in- 
spected or supervised unpacking of ship- 
ment. 

Report No. and Date: Enter here number of re- 
port and date of same. 

Received By: Enter here name of party who ac- 
tually received shipment at armory. 

Report No. and Date: Enter here number of report 
and date of same. 

Car No.: Show here number of car, if a carload 
shipment, otherwise enter letters LCL 
(which stand for less than carload lot), to 
show that shipment was received from a car 
containing a miscellaneous shipment. 

Were Car Seals Broken: If shipment covers car- 
load shipment, the entry to be filled in must 
be Yes or No. If a small shipment, the let- 



42 Property Accounting 

ters LCL should be inserted, as a car of mis- 
cellaneous freight is opened and unloaded by 
the railroad employees and stored in ware- 
house for delivery to consignee. 

Box Seals : Enter here whether seals were broken or 
not. 

Shipped h\j Truck: If shipment was delivered bj^ 
truck direct from consignor, insert word Yes. 

Shipped hy Mail: If shipment was made by mail, 
show the letters "P. P." for a parcel post 
shipment, Eeg. M. for registered mail, ''M" 
for common mail. 

Shipped hy Commercial B/Lf If so, show it here. 

Shipped hy Government B/Lf If shipped on Gov- 
ernment bill of lading, enter here number of 
same. Number of bill of lading may be ob- 
tained from either shipping ticket or prop- 
erty received copy of bill of lading. 

Articles: Enter here name and description of ar- 
ticles reported. 

Quantity Billed: Enter here amount shipped on in- 
coming shipping ticket. 

Quantity Over: If shipment checks over enter here 
amount of over quantity billed. 



Over^ Short and Damaged Report 43 

Quantity Short: If shipment checks short enter 
here amount of shortage. 

Quantity Damaged: If any articles of shipment re- 
ceived are in a damaged condition enter the 
total of same here. 

Quantity Accepted: Enter here amount of articles 
actually accepted taking into consideration 
plus or minus, as the case may be, of differ- 
ence between articles billed. 

Unit: Enter whether articles come in pairs, number 
each, etc. 

Remarks: Enter here all data pertinent to the case 
in question. 

Total Packages Billed: Show here total number of 
cases, boxes, etc., in shipment covered by 
report. 

Numbered from — to — : Show here numbers of 
the packages contained in shipment. Num- 
bers are usually found either on loading 
sheet or reverse side of shipping ticket. 

Total Packages Received: Enter here total number 
of packages received in shipment covered. 

Numher of Missing Package: Enter here number of 
package lost. 



44 Property Accounting 

Number of Damaged Package: Enter here number 
of the package received in damaged condi- 
tion. 

Package Referred to Above: Here enter the num- 
ber of the package received in damaged con- 
dition. 

Special Notation: Here enter all data necessary in 
explaining your knowledge of the over, short 
or damage covered by report. 

Reported By: This space to be filled in for sig- 
nature of organization commander, giving 
his rank, etc. Remember that all papers per- 
taining to property accountability must be 
signed by organization commander or by one 
of his commissioned assistants. 

Approved By: Leave this space blank, as it is only 
for use of shipping office. 

Where additional forms are required on account 
of length of report forms should be cut off im- 
mediately above Total Packages Billed and only 
last sheet filled in with this data and remarks. All 
should be securely fastened together so that none 
are lost in handling or in transit through the mails. 

See that proper notation has been made or is 



Over, Short and Damaged Report 46 

made on reverse side of hill of lading covering this 
shipment. Do not forget it. Get all evidence from 
organization commander or others that are present 
while a shipment is unpacked and draw same up 
into affidavits and have same sworn to and suh- 
scribed to before a notary public, as in nine cases 
out of ten the over, short and damage report will be 
returned to you disapproved from the shipper with 
affidavits from the packers showing that the ar- 
ticles were actually shipped. The affidavits will be 
needed for survey proceedings to clear your account 
of this shortage. 



V 
REPORT OF SURVEY 

Under the provisions of par. 928, page 243, Na- 
tional Guard Regulations, Survey Reports, Form 
196, A. G. 0., are required to be made up in four 
copies, and all four copies forwarded to the Adju- 
tant General of the State for action. It has been 
found from experience that six (6) copies are re- 
quired, as you will need one additional copy in 
event that your accounts are audited while await- 
ing the action of the survey, and another copy is 
used by the U. S. P. & D. 0. of the State as a 
follow up on the survey so true copies can be made 
in case of loss in transit. This form is practically 
self explanatory and the instructions on page 4 of 
form should be carefully read and studied prior to 
making up report. The following additional ex- 
planations are hereby given, viz : 

Class of Property: On this line insert whether the 
articles surveyed are Quarter mast er^ Ord- 
nance, Medical, Engineering, Signal or 
Chemical Warfare Supplies. 
46 



Report of Survey 



47 



Date.....M:.A_ 



REPORT OF SURVEY 

22 





. ..QUARTEraiASTER (:CLQthin£.&.Equip.ageJ.... P^perty 

(CLW of property. Onlrm«*, Medici, etc) 


S.?r\"- 


.™.« 


n. 

V4L0E 


B. 


c 


Bai.a»ci 


DATE AND CIECUMSTANCia. 




DOIX.V 


Cn. 




4 


...C.ftps^.itd.t«_.B.A.5..._ 


i 


16 


















2345 Chy. C.h]r.i\Q^ 
















General Supply 
















iepQt..Qn..j:.ecfiip.t ... 
















Jan 25, 1921 












O.S.&. D. origi rated 











. 


:: 







whi ch WR8 ret.umed 


• 


_ 


disapprovegi,.. Box ... 






.had. .teen broken. . open 







. enrpute. froQ Chicago 
to Detroit, and bad 





■"-■••'"" 


E 




..been...recoppe.red..to 
.p.rey.ent lo.es .beiog 
. d.ip.o_v..e.re.d..pri.or.. to 
oj?enin£^and...che9.k.ing 








- 


— 
















Affidayit8.of_.Capt. 











Jones, Sgt.Snith and 














Packer Long, and 
















Jhecker Williame' . 
















ftttanbed- 




































































ucher to ..P.rQp.erty.lp.an..E.e.C.oM,.O.f ..Ca^1iAJ.C}to. J.0.n.a9.^ accountable officer 

C.0Elds,.C.o^".A^..1.2.5.,.^nfty.,.... at ..'... .„D_etroi.t_^Mic.h, __ 

(Offldaldefignatloo.) (SUOoD.) 



48 Property Accounting 



I do solemnly swtac (or &ffinn) that Iba articles of public property n&msd hereon vrere lost, destroyed, 
(UlU«c«d, o( worn oot in tbe/nann«r stated, while in the pubUc service. 



(sieied) William M.Smith. 
.Smi.nlY..Serg9an.t.. 

rumi tad orstoSkutn.) 



Sworn to (or affirmed) before me, and edbecnbed iu my presence, this .P.tju, day of 

M?maL ,192 1 , , , 

(BignedJ. liaxtha -KnowlfiB, 

# OW4T ^ Notary of'^miic 

^ SML'. J for..aM.in..Wayne..CouiiLy--£ich. 

My cocmissidfre^fl^r'June 25, 1926 

I certify that the loss, destruction, damage, or unsernceability of the articles of public properly named 
hereon was occasioned by unavoidable causes, and without fault or neglect on my part; (and that each ariJcle 
listed hereon, with a view of elimination by destruction, has been exammed by me personally, has never been* 
previeusly condemned, has become unserviceable in the manner stated herein, and is, m my opinion, worthless 
for further public ose.] CPortion of paragraph m brackets to be canceled when not apphcable.) 

(signed) John Jones, 

■■Johh"Jone»«i»M" 



Capt. 125_,Infty. klich.N.G. 



EespcmsiUe Oficer. 

fiUtion , _ , 192 . To „ , 

who, by order of tba Commandiiig Officer, is appointed surveying officer on the articles of public property 



(B.n»«nd ovni-oon., Adjltlttnt. 

I hkve «xamin«d dl avafl&ble testimony in this case, and I have personally investigated the same, and 
Uu my belief that _ 



Report of Survey 49 

Pertaining to: Show here whether account is Prop- 
erty Loan Record or Stock Record Account. 

Of: Show here the organization if property sub- 
rait led for survey pertains to Property Loan 
Record Account, and office, if property per- 
tains to Stock Record Account. 

At: Show here actual station of organization or 
office. 

Quantity: Show here total number of articles sub- 
mitted for survey. 

Articles: Show here name and description of the 
sup})lies, if same have identifying numbers, 
such as rifles, pistols, field glasses, etc. ; these 
numbers must be shown. 

Value : Show here total value of article, and not in- 
dividual values if more than one. 

Disposition: This column is left blank and is used 
only by the Surveying Officer. 

Balance for Credit: This column is filled in by the 
approving authority. 

Date and Circumstances: In this column a full ex- 
planation must be given of why the sup- 
plies are being surveyed. If for supplies 
worn out in the service through fair wear 



50 Propertj^ Accounting 

and tear incident thereto, date of original re- 
ceipt must be shown. 
Voucher To: Show here whether articles pertain to 
Property Loan Record or Stock Record Ac- 
count. 
Of: Show here name of party accountable for the 
supplies, giving his rank, etc. 

Page 2, Report of Survey : 

In the printed oath of confirmation strike out all 
words not applicable to the case. Fill in name of 
party that is swearing to the report, with type- 
writer if practicable, giving his rank, etc. When 
sworn to before a notary public, his seal must be 
affixed. The date his (or her) commission expires 
must also be shown. 

Remember that as long as the organization is not 
in the Federal service or at a camp of instruction, 
all the oaths must be administered before a notary 
public. 

In the certificate of the organization or respon- 
sible officer, strike out all words or phrases not ap- 
plicable. (See note under certificate.) Fill in for 
signature as in preceding. 

Leave remainder of form blank. It will he taken 
care of when received by Adjutant General of the 
State, 



VI 

FILING PAPERS SUPPORTING EACH 
OTHER 

It has been found by practical experience that 
the following papers should be securely fastened 
together, viz: 

For shipments from Federal supply agencies. 

Receiving Report. 

Incoming Shipping Ticket. 

Loading Sheet. 

Property Received, Copy of Bill of Lading. 

For Shipments Received from U. S. P. & D. O. 

Incoming Shipping Ticket. 

Loading Sheet. 

Property Received, Copy of Bill of Lading {when 
furnished). 

Expense Bill (furnished by R, R. Co. when no 
B/L covers). 

By having all papers pertaining to a shipment 
filed in the above order and securely fastened to- 
gether a ready access may be obtained to all papers 
51 



62 Property Accounting 

pertaining to any individual shipment should oc- 
casion ever arise therefor. 

When attaching affidavits or certificates to a Re- 
port of Survey, same should be securely pasted to 
page (3) in the order of importance, and usually 
filed as evidence for or against the statement con- 
tained under Remarks, Date and Circumstances. 



VII 

METHOD OF DISPOSING OF PROPERTY 
WORN OUT THROUGH FAIR WEAR AND 
TEAR IN THE SERVICE, WHILE NOT IN 
ACTUAL SERVICE OF UNITED STATES. 

Articles worn out through fair T\'ear and tear of 
the service by an organization of the National 
Guard, while not in the Federal service, are dis- 
posed of as follows : 

Due to the fact that all the property issued to an 
organization is only loaned to the State, due and 
proper care of same is required, just as much as 
though the same was being used under service con- 
ditions. 

Articles will be enumerated on Form 196, A. G. 
0., Report of Survey. Form will be completed to 
include certificate of organization commander or 
responsible officer. It is then forwarded to the Ad- 
jutant General of the State, who, in turn, will for- 
ward same to some disinterested officer, who has 
been previously designated, by orders from the 
Secretary of War, as Surveying Officer for the 
State, for action and finding. The survey is then 
68 



54 Property Accounting 

returned to the Adjutant General of the State for 
approval or disapproval. It is then forwarded to 
the U. S. P. & D. 0. in the State, who, in turn, with- 
draws one (1) copy of survey as a follow-up and 
forwards balance, four copies, to the Chief, Militia 
Bureau, W. D., Washington, D. C, for final ap- 
proval. The Chief of Militia Bureau will return 
one copy of survey to the U. S. P. & D. 0. showing 
final action taken. This, in turn, is transcribed to 
follow-up copy and forwarded to the officer origi- 
nating survey. This true copy will now be posted 
to the Property Loan Cards of the organization. 

Surveys must be submitted for each of the fol- 
lowing classes of supplies, and no two classes will 
be included on a single survey: 

Clothing and Equipage ; Regular Supplies ; Ord- 
nance and Ordnance Stores; Engineer Supplies; 
Medical and Hospital Supplies ; Signal Corps Sup- 
plies; Animals, Animal-Drawn Transportation; 
Motor Transportation. 



VIII 

TIME LIMIT ON SURVEY PROCEEDINGS; 
AFFIDAVITS 

When survey proceedings are instituted cover- 
ing- losses of supplies, either by a common carrier, 
by individuals, or through causes not governed by 
man, same must be instituted within thirty days of 
discovery of the loss. The same holds on shortages 
in a shipment received from a supplying agency. 

Reduce all evidence in the case to writing at the 
time loss, shortage, etc., is discovered. If you do 
not, in nine out of every ten cases, when you go to 
your witness with the case a month later, in all 
probability, he will inform you that he does not re- 
member being around the armory at the date re- 
ferred to. 

All evidence pertaining to any survey must al- 
ways be reduced to writing, because when it is for- 
warded to the Surveying Officer for action it is al- 
most always impracticable to have an oral hearing 
of the case. 

In making up affidavits, see that you make six 
(6) copies at one typewriting and attach one af- 
55 



66 Property Accounting 

fidavit to each copy of the survey, the original affi- 
davit being attached to the original survey. Be 
sure that you do this, as it will always be returned 
to you for corrections when you have carbon copies 
of affidavits attached to an original survey. 



IX 
RECORD OF PROPERTY IN CURRENT USE 

Property in current use by an organization, other 
than Individual Equipment of a Soldier, is divided 
into four classes, viz : 

1. Property in office or orderly room. 

2. Property in use in kitchen and company mess. 

3. Tools, etc., required for police of camp, etc. 

4. Other tools for use of fatigue details. 

To keep a record of where the different property 
described in preceding paragraph is, it becomes the 
duty of the commanding officer of an organization, 
to detail a noncommissioned officer or other suitable 
individual in charge of same. 

Property of the first class is usually charged to 
the First Sergeant, he being in charge of the or- 
ganization's office at all times. Property of the 
second class is charged against the Company Mess 
Sergeant, who, in turn, holds the cooks accountable 
for same. Property of the third class being used 
daily is usually charged against the non-commis- 
sioned officer in charge of quarters. 

List all property of the first two classes sepa- 

67 



68 Property Accounting 

rately on any blank paper in duplicate, the original 
being signed by the party responsible for same, 
which is retained by the Company Supply Ser- 
geant; the duplicate is turned over to the respon- 
sible party for their information. These lists are 
to be made alphabetically, and must be renewed 
when the responsible party is relieved of the office 
he is filling. 

Property of the third class is listed in a blank 
book of convenient size and columns ruled in same 
for date and signature. This property is checked 
daily by the new non-commissioned officer in charge 
of quarters when going on duty and he will sign 
the book in the presence of the old non-commis- 
sioned officer in charge of quarters that he has re- 
ceived all the articles listed thereon. 

Should any property be found short, a report 
will be made at once to the Company Commander 
showing what is short and the old non-commis- 
sioned officer in charge of quarters will be held per- 
sonally responsible for the loss. 

When a Fatigue Detail requires tools for duty 
away from the organization, the non-commissioned 
officer in charge of the detail should procure them 
from the Company Supply Sergeant. These tools 



Property in Current Use 59 

should be listed by the Supply Sergeant or by his 
assistant, in case he cannot be present. (The Com- 
pany Mechanic is the assistant to the Supply Ser- 
geant.) The most convenient method of obtaining 
a receipt is to have a duplicate book, about 4x8 
inches. The original always being retained in the 
book and the duplicate turned over to party signing 
for the supplies. 

In this way you will always have a record of 
what tools are out. When the detail has completed 
its work, the tools are returned to the Store Room 
or Tent, and the original receipt cancelled. Tools 
that are short can thus be charged to the party who 
lost them, and it will be found by using this method 
the loss of tools will soon be eliminated. 



PROCEDURE TO BE FOLLOWED ON RELIEF 
OF AN OFFICER FROM COMMAND OF 
AN ORGANIZATION 

Upon receipt of orders covering the above the 
outgoing and incoming officers of the organization 
will inventory the property pertaining to the or- 
ganization in each other's presence, if practicable. 

The outgoing officer will close up all unaccom- 
plished vouchers for which the property has been 
delivered and received, and take same up on his 
Property Loan Records. Make up Expenditure 
Vouchers for all supplies used in the care, repair 
and maintenance of the equipment to date and post 
same. 

When receiving report covering the equipment 
transferred to successor is received, same will be 
posted to the accounts; this should close out the 
account so as to show no halance. Should there be 
any balance unaccounted for, a report of survey 
should be prepared at once and forwarded for ac- 

60 



On Relief from Command 61 

tion to the proper authorities, to place the respon- 
sibility of the loss or discrepancy. 

Incoming officers will prepare a receiving report 
in quadruplate (4 copies). National Guard Regu- 
lations requires only two copies to be made. The 
whys and wherefores of the additional copies will 
be explained later in body of these instructions). 

Property of the organization will be listed alpha- 
betically in the following order : 

Clothing. 

Equipage. 

Animals. 

Transportation, animal-drawn. 

Transportation, motor. 

Harness, saddlery and pack equipment: (Includ- 
ing leather for repairs) . 

liegular supplies: Ranges, field and equip., heat- 
ing appliances for tents and appendages, march 
kits and kitchen utensils, office supplies and sta- 
tionery, ropes and cordage, hardware, etc., raw ma- 
terial, including paints, oils, etc. 

Ordnance: Grouped as explained in preparation 
of requisition. 

Medical Supplies: Grouped under Medical and 



62 Property Accounting 

Hospital Supplies, Dental Supplies and Veterinary 
Supplies. 

Engineering Supplies. 

Signal Supplies. 

Chemical Warfare Supplies. 

All sheets to be numbered and the entire voucher 
securely fastened so as to prevent loss of any sheet. 

The last sheet of this receiving report will have 
the following certificate written across same {type- 
writer to he used if availahle) : 

I certify that I have received the ahove enu- 
merated articles of equipment pertaining to {organ- 
ization) from {name, rank, etc., of officer relieved) 
and have taken same up on property loan record ac- 
count. This report consists of {numher) sheets. 
{Signature in pen and ink) 
{Signature typewritten or stamped) 
{Rank, etc.) 

Turn over the original copy of this Receiving Re- 
port to the officer relieved, as a closing voucher to 
his account. Post duplicate as first voucher to your 
account. Mail triplicate and quadruplicate copies 
to the United States Property and Disbursing Of- 
ficer of the State, where these will be used as Credit 



On Relief from Command 63 

Voucher to the account of the officer relieved and as 
a debit voucher to the new accounts opened. 

In case of resignation of the officer relieved no 
clearance or final pay due can be obtained until his 
accounts are cleared with the U. S., therefore if any 
discrepancies have been found after posting Re- 
ceiving Report of successor, you must institute a 
Report of Survey to act on these discrepancies. 
Don't let this matter lay around for a month or 
more and then institute the proceedings. Do it 
now. 

In case of death of an accountable officer of an 
organization, a hoard of officers to take the inven- 
tory and turn the equipment over to his successor 
will have to be appointed by the Adjutant General 
of the State. Additional copies of the Receiving 
Report in aU probability have to be made, as copies 
will be required as evidence in the proceedings of 
tlie board. 



Property Accounting 

for 

National Guard 
Organizations 

By Technical Sergeant MAURICE BUCHWALD 

This little book is the result of the com- 
piler's experience as an instructor with the 
National Guard. 

He found a need for specific instruction 
in this phase of paper work and has met 
it admirably. 

Every company commander in the Na- 
tional Guard will find it useful. 

Price 50 Cents 

United States Infantry Association 

Union Trust Building Washington, D. C. 



-«K^ °^ CONGRESS 



iiiL 



